FINANCIAL ANALYSIS

profileHanaT
Book2.xlsx
Home>Business & Finance homework help>Accounting homework help>FINANCIAL ANALYSIS

FR

Financial Ratios - Trends and Comparisons with Industry
Company Name:
Amounts In: Comparison
Period: of Company
Statement Type: FYE* FYE* FYE* FYE* RMA Ratios to the
Date: 2011 2012 2013 2014 Trend Norm RMA Norms
Financial Summary
Current Assets 6,140,831 14,441,386 33,307,478 - 0
Current Liabilities 3,315,274 3,999,148 23,720,725 - 0
Total Assets 9,285,690 17,887,010 36,352,703 - 0
Total Liabilities 5,457,403 10,006,911 25,843,022 - 0
Total Net Worth 3,828,287 7,880,099 10,509,682 - 0
Net Working Capital 2,825,557 10,442,238 9,586,753 - 0
Working Assets 5,057,782 12,576,070 28,743,846 - 0
Working Liabilities 283,714 766,158 16,524,995 - 0
Working Investment 4,774,068 11,809,912 12,218,851 - 0
Long Term Debt 2,058,673 5,888,103 2,122,297 - 0
Tangible Net Worth 3,828,287 7,880,099 10,509,682 - 0
Average Annual Long-term Debt Maturities - 0 - 0 - 0 - 0
Operating Cash Flow ** 3179257 -4277819 -2117435
Net Sales 52,523,544 72,281,415 58,689,327 - 0
Net Income 2,236,492 3,951,945 2,561,055 - 0
Liquidity/Activity Ratios
Current Ratio (x) 1.85 3.61 1.40 ERROR:#DIV/0! fluctuating 1.6 unfavorable
Quick Ratio (x) 1.24 2.55 0.96 ERROR:#DIV/0! fluctuating 0.8 favorable
Cash Flow Liquidity Ratio (x) 1.12 -1.06 -0.03 ERROR:#DIV/0! fluctuating
Sales/Working Capital (x) 18.59 6.92 6.12 ERROR:#DIV/0! falling 7.9 unfavorable
Accounts Receivable (x) 17.39 8.69 3.22 ERROR:#DIV/0! falling 9.7 unfavorablr
Accounts Receivable (Days) 21 42 114 ERROR:#DIV/0! falling 38 unfavorable
Inventory Turnover vs COGS (x) 23.53 15.57 4.95 ERROR:#DIV/0! falling 3.8 favorable
Inventory Turnover vs Aver Sales (Days) 14 21 65 ERROR:#DIV/0! improving
Accounts Payable vs COGS (Days) 2 4 116 ERROR:#DIV/0! improving 38 favorable
Accounts Payable vs Aver Sales (Days) 2 4 103 ERROR:#DIV/0! improving
Cash Conversion Cycle (Days) 33 60 76 ERROR:#DIV/0! improving
Leverage Ratios
Debt Ratio (%) 58.8% 55.9% 71.1% ERROR:#DIV/0! fluctuating
Long-term Debt to Total Capitalization (%) 35.0% 42.8% 16.8% ERROR:#DIV/0! falling
Debt to Worth (x) 1.43 1.27 2.46 ERROR:#DIV/0! fluctuating
Debt to Tangible Net Worth (x) 1.43 1.27 2.46 ERROR:#DIV/0! fluctuating 2.1 unfavorable
(Net Profit+Depr/Depl/Amort)/CMLTD (x) 1.43 1.27 2.48 ERROR:#DIV/0! 17.9
Times Interest Earned (x) 50.9 25.9 21.5 ERROR:#DIV/0! falling 4.5 favorable
Fixed Charge Coverage (x) 50.9 25.9 20 ERROR:#DIV/0! falling
Cash Flow Adequacy (x) 27.19 -35.12 -1.19 ERROR:#DIV/0! fluctuating
Performance Ratios
Fixed Asset Turnover (x) 17.1 22.9 19.3 ERROR:#DIV/0! fluctuating 74.1 unfavorable
Total Asset Turnover (x) 5.7 4.0 1.6 ERROR:#DIV/0! falling 2.3 unfavorable
(Officers'&Directors'&Owners' Comp)/Sales (%) 0.0 0.0 0.0 ERROR:#DIV/0! n/a 2.6 n/a
Gross Profit Margin (%) 8.7 8.4 11.4 ERROR:#DIV/0! fluctuating 31.7 unfavorable
Operating Profit Margin (%) 7.1 6.9 7.3 ERROR:#DIV/0! fluctuating 3.8 favorable
Net Profit Margin (%) 4.3 5.5 4.4 ERROR:#DIV/0! fluctuating
Cash Flow Margin (%) 6.1% -5.9% -3.6% ERROR:#DIV/0! falling
Profit Before Taxes/Total Assets (%) 39.4% 26.8% 7.9% ERROR:#DIV/0! falling 6.2 favorable
Return on Assets (%) 24.1% 22.1% 7.0% ERROR:#DIV/0! falling
Return on Equity (%) 58.4% 50.2% 24.4% ERROR:#DIV/0! falling
Cash Return on Assets (%) 34.2% -23.9% -5.8% ERROR:#DIV/0! falling
Sales Growth (%) 37.6% -18.8% -100.0% falling
Earnings Growth (%) 76.7% -35.2% -100.0% falling
Total Asset Growth (%) 92.6% 103.2% -100.0% improving
* You should change these headings to match the four fiscal year ends for your company.
** From Cash Flow Statement.